EFFECT OF SELECTING THE OPTIMAL COST STRUCTURE TO MAXIMIZING PROFITABILITY IN MANUFACTURING FIRMS (SYNTHESIS STUDY IN THE IN THE GENERAL COMPANY FOR STRUCTURAL INDUSTRY)

Shayb AL-Rekabee, Naji; Yahya Saheb, Shar

	EFFECT OF SELECTING THE OPTIMAL COST STRUCTURE TO MAXIMIZING PROFITABILITY IN MANUFACTURING FIRMS (SYNTHESIS STUDY IN THE IN THE GENERAL COMPANY FOR STRUCTURAL INDUSTRY)
AL-TAQANI
Article 1, Volume 26, Issue 7, 2013, Pages 0-0
Authors
Naji Shayb AL-Rekabee; Shar Yahya Saheb
Abstract
This research dealt with the subject (the effect of selection of the optimal cost structure to maximize profit in manufacturing companies) has been selected the General Company for Construction Industries samples for research. This study focused on the main Bmngaran namely, the (cost structure and profit realized), the study used descriptive analysis to analyze the cost structure and provide information used in determining the volume of production required to maximize profit. For the purpose of achieving the objective of this research study was based on the hypothesis (that the use of optimized cost structure that fits with the nature of the economic activity of the unit leads to maximize profit). For the purpose of achieving the objective of this research study was based on the hypothesis (that the use of optimized cost structure that fits with the nature of the economic activity of the unit helps in providing information leading to maximize profit). This research was aims to describe the impact of cost structure that is consistent with the nature of the project activity and the conditions to maximize profit, and through the extent of its impact on decisions to be taken or previously taken by the administration and by analyzing the components of the current costs by studying the behavior of costs and extract the proportion of fixed costs and changing in order to determine the cost structure the current and its role in decisions to increase production to reduce the cost per unit produced and determine the volume of production that leads to maximize the profit to the maximum as possible and that factors affecting it as a way to measure costs used within the economic unit and method of inventory valuation, and thus will control costs and planning for the production of better and make a profit satisfactory to the fact that those decisions are based on a scientific basis is correct, and detection of obstacles and difficulties that limit their use in the study sample and try to put the suggestions that contribute to stress the importance of cost structure optimized to maximize the profit of the project. Finally Find a set of conclusions and recommendations that could contribute to the upgrading of economic unity in achieving its objectives as required and correct.

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